Informatics Publishing Ltd., In re

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The Tax Publishers 2019 TaxPub(GST) 1167 (AAR-Karn) : (2020) 091 ITPJ (G) 0661 IN THE AUTHORITY FOR ADVANCE RULING, KARNATAKA HARISH DHARNIA & DR. RAVI PRASAD M.P. MEMBER Informatics Publishing Ltd., In re Advance Ruling No. KAR-ADRG-75/2019 24 September, 2019 Represented by : K.Dayananda, Chartered Accountant ORDER Order Under Section 98(4) of the Central Goods & Services Tax Act, 2017 and Under 98(4) of the Karnataka Goods & Services Tax Act, 2017 M/s Informatics Publishing Limited, (called as the Applicant hereinafter), having GSTIN number 29AACCT4896Q1Z8, has filed an application for Advance Ruling under section 97 of the CGST Act, 2017 and section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: Whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to preschool and higher secondary school or equivalent, which is exempt by virtue of Notification No.2/2018 - Central Tax (Rate) dated 25-01-2018? SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2019 TaxPub(GST) 1167 (AAR-Karn) : (2020) 091 ITPJ (G) 0661

IN THE AUTHORITY FOR ADVANCE RULING, KARNATAKA

HARISH DHARNIA & DR. RAVI PRASAD M.P. MEMBER

Informatics Publishing Ltd., In re

Advance Ruling No. KAR-ADRG-75/2019

24 September, 2019

Represented by : K.Dayananda, Chartered Accountant

ORDER

Order Under Section 98(4) of the Central Goods & Services Tax Act, 2017 and Under 98(4) of the Karnataka Goods & Services Tax Act, 2017

M/s Informatics Publishing Limited, (called as the Applicant hereinafter), having GSTIN number 29AACCT4896Q1Z8, has filed an application for Advance Ruling under section 97 of the CGST Act, 2017 and section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act.

2. The Applicant is a Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question:

Whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to preschool and higher secondary school or equivalent, which is exempt by virtue of Notification No.2/2018 - Central Tax (Rate) dated 25-01-2018?